ATO Depreciation Rates 2021 • Chainsaws

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
AGRICULTURE, FORESTRY AND FISHING:
Fruit and tree nut growing:
Coffee, olive and tree nut growing assets:
Pruning assets:
Chainsaws (Chain saws)	5 years	40.00%	20.00%	1 Jul 2007
Fruit growing assets:
Pruning assets:
Chainsaws (Chain saws)	3 years	66.67%	33.33%	1 Jul 2008
CONSTRUCTION:
Power tools:
Chainsaws (Chain saws)	3 years	66.67%	33.33%	1 Jul 2008
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Power tools:
Chainsaws	3 years	66.67%	33.33%	1 Jul 2005
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Chainsaws (including pole pruners)	2 years	100.00%	50.00%	1 Jan 2004

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Power tools:
Chainsaws (Chain saws)	3 years	66.67%	33.33%	1 Jul 2008

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ATO Depreciation Rates 2023